Imports

Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if the time limit has been exceeded

There may be occasions where the one-month time limit is exceeded for exceptional or unavoidable reasons - for example goods have not been delivered due to transport strikes.

Where an importer has exceeded the 30-day time limit, and a satisfactory explanation is offered, no action is to be taken if the importer can demonstrate that all the other conditions of the relief, especially onward supply, have been met.

Where there is no acceptable explanation for the time limit being exceeded you should advise the NIRU and they will call for payment of the import VAT.

You should advise the importer that payment of import VAT will be called for.